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Auditing: A Practical Approach With Data Analytics 2 UNBND

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  • Formatas: 816 pages, aukštis x plotis x storis: 2725x2075x1.10 mm
  • Išleidimo metai: 05-Oct-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119785995
  • ISBN-13: 9781119785996
Kitos knygos pagal šią temą:
Auditing: A Practical Approach With Data Analytics 2 UNBNDDidesnis paveikslėlis
  • Formatas: 816 pages, aukštis x plotis x storis: 2725x2075x1.10 mm
  • Išleidimo metai: 05-Oct-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119785995
  • ISBN-13: 9781119785996
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781119785996.html

Data analytics and emerging technology tools continue to evolve the business world, and employers expect new skillsets from graduates. Prepare your students to meet the rapidly changing demands of the workforce and become the future auditors and accounting professionals of tomorrow with Auditing: A Practical Approach with Data Analytics, 2nd Edition.

In order to develop job-ready skills, students need to have a thorough understanding of auditing applications and procedures. Auditing, 2nd Edition helps students learn core auditing concepts efficiently and spark effective learning through integrated assessment learning that builds students' confidence and strengthens their ability to make connections between topics and real-world application.

Throughout the course, students work through a practical, case-based approach with a decision-making focus, all within a real-world context with the Cloud 9 continuing case, Audit Decision Cases, and Audit Decision-Making Examples. These cases and resources help students learn to think critically within the auditing context and refine the professional judgement and communication skills needed to make real business decisions auditors face every day.

With Auditing: A Practical Approach with Data Analytics you will be able to help students develop a deeper understanding of auditing procedures and learn how to perform a real-world audit, stay up-to-date on the latest audit standards technology tools, and develop the key skills to become the auditors of tomorrow.

1 Introduction and Overview of Audit and Assurance
1(1)
1.1 Assurance, Attestation, and Audit Services
3(3)
Audit Services
4(1)
Attestation Services
4(1)
Assurance Services
5(1)
1.2 Different Assurance Services
6(3)
Financial Statement Audits
6(2)
Compliance Audits
8(1)
Operational (Performance) Audits
8(1)
Internal Audits
8(1)
1.3 Demand for Audit and Assurance Services
9(2)
Financial Statement Users
9(1)
Demand for Audit and Assurance Services
10(1)
1.4 Preparers and Auditors
11(3)
Preparer Responsibility
11(1)
Auditor Responsibility
12(1)
Auditor Skills
12(1)
Assurance Providers
13(1)
1.5 The Role of Regulators and Regulations
14(6)
Securities and Exchange Commission (SEC)
14(1)
Public Company Accounting Oversight Board (PCAOB)
15(1)
American Institute of Certified Public Accountants (AICPA)
16(3)
Financial Accounting Standards Board (FASB)
19(1)
Committee on Sponsoring Organizations of the Treadway Commission (COSO)
19(1)
National Association of State Boards of Accountancy (NASBA) and State Boards of Accountancy
19(1)
1.6 Audit Report on Financial Statements
20(7)
Reasonable Assurance and the Financial Statements
20(1)
Materiality and the Financial Statements
21(1)
The Auditor's Report on Financial Statements
21(6)
1.7 Audit Report on Internal Controls over Financial Reporting
27(3)
Reasonable Assurance and Internal Controls
27(1)
The Auditor's Report on Internal Control over Financial Reporting
28(2)
1.8 The Audit Expectation Gap
30
Audit Decision-Making Example
33
2 Professionalism and Professional Responsibilities
1(1)
2.1 Professionalism and Accounting
3(2)
Level of Expertise
3(1)
Concern for the Public Interest
4(1)
2.2 The Structure of the AICPA Code of Professional Conduct
5(2)
Purpose of the Code
5(1)
Organization of the Code
6(1)
2.3 Conceptual Framework for Members in Public Practice
7(4)
Steps in the Conceptual Framework
7(3)
Applying the Conceptual Framework: An Example
10(1)
2.4 Integrity and Objectivity
11(1)
Conflicts of Interest
11(1)
Subordination of Judgment
12(1)
2.5 Independence
12(13)
Key Individuals and Independence Requirements
14(4)
Employment or Association with an Attest Client
18(1)
Nonattest Services
19(3)
SEC and PCAOB Independence Rules
22(3)
2.6 General Standards
25(1)
2.7 Other Rules of Conduct for Members in Public Practice
26(2)
Accounting Principles Rule
26(1)
Fees and Other Types of Remuneration
27(1)
Confidential Information
27(1)
2.8 Auditor Liability Under Common Law
28(7)
Liability to Clients
29(2)
Liability to Third Parties
31(3)
Burden of Proof and Common Law Defenses
34(1)
2.9 Auditor Liability Under Statutory Law
35
The Securities Act of 1933
36(1)
The Securities Act of 1934
37(1)
The Foreign Corrupt Practices Act of 1977
38(1)
The Private Securities Litigation Reform Acts of 1995 and 1998
38(1)
The Sarbanes-Oxley Act of 2002
39(2)
Criminal Liability
41(4)
Audit Decision-Making Example
45
3 Risk Assessment Part I: Audit Risk and Audit Strategy
1(1)
3.1 Client Acceptance and Continuance Decisions
3(5)
3.2 Phases of an Audit
8(3)
Risk Assessment Phase
9(1)
Risk Response Phase
10(1)
Reporting Phase
10(1)
3.3 Materiality
11(4)
Qualitative and Quantitative Factors
11(1)
Setting Materiality
12(3)
3.4 Professional Skepticism and Audit Risk
15(8)
Professional Skepticism
15(1)
Audit Risk
16(7)
3.5 Audit Strategy
23(5)
Reliance on Controls Approach
24(2)
Substantive Approach
26(1)
Where Does Data Analytics Fit In?
26(2)
3.6 Fraud Risk
28
Incentives and Pressures to Commit a Fraud
30(1)
Opportunities to Perpetrate a Fraud
31(1)
Attitudes and Rationalization to Justify a Fraud
32(1)
Fraud Risk Assessment Process
32(3)
Audit Decision-Making Example
35
4 Risk Assessment Part II: Understanding the Client
1(1)
4.1 Understand the Entity and the Industry
3(8)
Gain an Understanding of the Entity
4(2)
Gain an Understanding of the Industry and Business Environment
6(2)
Procedures Performed to Gain an Understanding of the Client
8(1)
Compliance with Laws and Regulations
8(3)
4.2 Client Approaches to Measuring Performance
11(2)
Profitability
11(1)
Liquidity, Solvency, and Cash Flow
12(1)
4.3 Analytical Procedures
13(8)
Comparisons
14(1)
Trend Analysis
14(1)
Common-Size Analysis
15(1)
Ratio Analysis
16(3)
Software Tools for Performing Analytical Procedures
19(1)
Factors to Consider When Conducting Analytical Procedures
19(1)
Audit Data Analytics During Risk Assessment
20(1)
4.4 Related Parties
21(2)
Risk Associated with Related Parties
21(1)
Audit Procedures
22(1)
4.5 Corporate Governance
23(3)
Audit Committee
24(1)
Public Company Requirements
24(2)
4.6 Internal Control, Information Technology, and the Client's Digital Mindset
26(2)
System of Internal Controls
26(1)
Information Technology
26(1)
Client's Digital Mindset
27(1)
4.7 Closing Procedures
28
Audit Decision-Making Example
31
5 Audit Evidence
1(1)
5.1 Management Assertions
3(5)
Assertions in the ASB Auditing Standard
3(4)
Assertions in the PCAOB Standard
7(1)
Relevant Assertions
7(1)
5.2 Characteristics of Audit Evidence
8(5)
Sufficient Audit Evidence
8(1)
Appropriate Audit Evidence
9(3)
Persuasive Audit Evidence
12(1)
5.3 Procedures for Gathering Audit Evidence
13(9)
Inspection of Documents and Assets
14(1)
Observation
15(1)
Inquiry
15(1)
Confirmation
16(3)
Recalculation
19(1)
Reperformance
19(1)
Analytical Procedures
20(1)
Scanning
20(1)
Audit Data Analytics and Automated Tools
20(2)
5.4 Using the Work of Others
22(7)
Using the Work of an Auditor's Specialist
23(2)
Using the Work of Internal Auditors
25(2)
Using the Work of Another Auditor
27(2)
5.5 Documentation---Audit Working Papers
29
Permanent File
29(1)
Current File
30(1)
Examples of Working Papers
31(5)
Audit Decision-Making Example
36
6 Gaining an Understanding of the Client's System of Internal Control
1(1)
6.1 Internal Control Defined
3(5)
The COSO Framework
4(2)
Inherent Limitations
6(1)
Steps for Understanding and Assessing Control Risk
6(2)
6.2 Entity-Level Internal Controls
8(12)
The Control Environment
9(2)
Risk Assessment
11(2)
Control Activities
13(3)
Information and Communication
16(1)
Monitoring Activities
17(2)
Internal Control in Small Entities
19(1)
6.3 Transaction-Level Internal Controls
20(3)
Example Transaction Flows---Sales Process
21(2)
6.4 Information Technology (IT) Controls
23(7)
Benefits and Risks of IT Systems
23(2)
IT General Controls
25(1)
IT Application Controls
26(2)
IT-Dependent Manual Controls
28(2)
6.5 Documenting Internal Controls
30(3)
6.6 Identifying Strengths and Weaknesses in a System of Internal Controls
33(1)
Internal Controls and Audit Strategy
33(1)
Evaluating Internal Control Weaknesses
33(1)
6.7 Use of a Service Organization by an Audit Client
34
Significant User Entity Controls over the Service Organization
35(1)
User Auditor Obtains a Systems Organization and Controls (SOC) 1 Report
36(2)
What Is a Soc 2 Report and How Does It Differ from a SOC 1 Report?
38(2)
Audit Decision-Making Example
40
7 Risk Response: Performing Tests of Controls
1(1)
7.1 Identify Relevant Transaction-Level Controls and Determine Preliminary Audit Strategy
3(7)
Preventive and Detective Controls
4(3)
Manual and Automated Controls
7(1)
Determine Preliminary Audit Strategy
8(2)
7.2 Procedures for Testing Controls
10(2)
Inquiry
10(1)
Observation
10(1)
Inspection of Physical Evidence
10(1)
Re perform a nee
11(1)
Tests of Software Controls
11(1)
7.3 Selecting and Designing Tests of Controls
12(13)
Selecting the Controls for Testing
13(2)
Selecting Audit Procedures
15(1)
The Extent of Tests of Controls
16(4)
Timing of Tests of Controls
20(1)
Benchmarking
21(1)
Selecting and Designing Tests of Controls---A Summary
22(3)
7.4 Results of the Auditor's Testing
25(4)
Tests of Controls and Audit Strategy
27(1)
Classifying Control Exceptions
27(2)
7.5 Using a Soc 1, Type 2 Report
29(12)
Section 1 Independent Service Auditor's Report
31(3)
Section 2 Management's Assertion
34(2)
Section 3 Management's Description of the System
36(2)
Section 4 Control Descriptions, Related Controls, and Tests of Operating Effectiveness
38(3)
7.6 Documenting Conclusions
41(2)
7.7 Management Letters
43
Audit Decision-Making Example
46
8 Audit Data Analytics
1(1)
8.1 Applying the Audit Decision-Making Framework to Audit Data Analytics
3(8)
Step 1 Obtain Company Background Information and Data
4(1)
Step 2 What Is the Audit Problem You Are Trying to Solve?
5(1)
Step 3 Gather Information and Evidence
6(1)
Step 4 Perform the Analysis and Evaluate the Results
7(1)
Step 5 Draw an Audit Conclusion
8(1)
Audit Documentation
9(2)
8.2 Steps Associated with Accessing and Preparing Data for Audit Data Analytics
11(2)
Are the Data Complete?
11(1)
Do the Data Need to Be Cleaned?
12(1)
Key Questions to Be Addressed in Evaluating the Relevance and Reliability of Data Used in Audit Data Analytics
12(1)
8.3 Using Audit Data Analytics as a Risk Assessment Procedure
13(5)
Understanding the Risk Analysis Decision Tree
14(1)
What Do We Mean by Notable Items?
15(1)
Tools for Searching for Notable Items
15(1)
What to Do When ADA Identifies a Large Number of Items for Further Consideration
16(2)
8.4 Applying Audit Data Analytics as a Risk Assessment Procedure
18(20)
Cluster Analysis
18(8)
Matching Information in Key Data Fields
26(5)
Regression Analysis
31(4)
Visualization
35(3)
8.5 Using Audit Data Analytics as a Substantive Procedure
38(1)
8.6 Applying Audit Data Analytics as a Substantive Procedure
39(5)
Validating Sales Revenue and Accounts Receivable with Subsequent Cash Receipts
39(5)
8.7 Artificial Intelligence and Machine Learning
44
Examples from Audit Practice
45(1)
The Role of Professional Judgment in the Al Environment
46(2)
Audit Decision-Making Example
48
9 Risk Response: Performing Substantive Procedures
1(1)
9.1 Audit Risk and Substantive Procedures
3(2)
9.2 Risk Response at the Financial Statement Level
5(2)
Auditor's Understanding of the Entity's Control Environment
6(1)
Risk of Material Misstatement Due to Fraud
6(1)
9.3 Nature of Substantive Procedures
7(10)
Determining the Purpose of an Audit Procedure
7(1)
Determining the Type of Substantive Procedure
8(1)
Initial Procedures
9(1)
Substantive Analytical Procedures
10(4)
Tests of Details
14(1)
ADA and Substantive Procedures
15(2)
9.4 Timing of Substantive Procedures
17(2)
During an Interim Period
17(1)
During Year-End
18(1)
9.5 Extent of Substantive Procedures
19(3)
Auditing an Entire Population
20(1)
Auditing Select Items from a Population
21(1)
9.6 Auditing Accounting Estimates
22(8)
Inherent Risk Factors
22(1)
Possible Management Bias
23(1)
Risk Assessment Procedures for Accounting Estimates
24(2)
Identifying and Assessing the Risks of Material Misstatement
26(1)
Risk Response Procedures for Accounting Estimates
26(2)
Overall Evaluation and Documentation
28(2)
9.7 Documenting Results of Substantive Procedures
30
Audit Decision-Making Example
33
10 Risk Response: Audit Sampling for Substantive Procedures
1(1)
10.1 Audit Sampling versus Audit Data Analytics
3(1)
10.2 Sampling Risk and Nonsampling Risk
4(3)
Risk of Incorrect Acceptance
5(1)
Risk of Incorrect Rejection
5(1)
Nonsampling Risk
5(2)
10.3 Statistical versus Nonstatistical Sampling
7(3)
Population and Sampling Unit
7(1)
Sampling Methods
8(2)
10.4 Factors That Influence the Sample Size---Substantive Procedures
10(2)
Tolerable Misstatement
10(1)
Desired Level of Assurance
11(1)
Expected Misstatement in the Population
11(1)
Stratification of the Population
12(1)
10.5 A Basic Framework for Audit Sampling
12(3)
Step 1 Determine the Objectives of the Substantive Procedure
14(1)
Step 2 Determine the Substantive Procedures to Perform
14(1)
Step 3 Determine Whether to Audit a Sample or the Entire Population
14(1)
Step 4 Define the Population and Sampling Unit
15(1)
10.6 Applying Probability-Proportionate-to-Size Sampling for Substantive Procedures
15(12)
Step 5 Choose the Audit Sampling Technique
15(1)
Step 6 Determine Sample Size
16(2)
Step 7 Randomly Select Representative Sample
18(2)
Step 8 Apply Audit Procedures
20(1)
Step 9 Evaluate Results Statistically and Judgmentally
20(5)
Step 10 Document Conclusions
25(1)
Summary of PPS Sampling
26(1)
10.7 Applying Nonstatistical Sampling for Substantive Procedures
27
Step 5 Choose the Audit Sampling Technique
27(1)
Step 6 Determine Sample Size Using Professional Judgment
27(1)
Step 7 Judgmentally Select Representative Sample
28(1)
Step 8 Apply Audit Procedures
28(1)
Step 9 Evaluate Results Judgmentally
29(2)
Step 10 Document Conclusions
31(1)
Appendix 10A Applying Classical Variables Sampling for Substantive Procedures
32(1)
Step 5 Apply Classical Variables Sampling
32(1)
Step 6 Determine the Sample Size
33(4)
Step 7 Select a Random Sample
37(1)
Step 8 Apply Audit Procedures
37(1)
Step 9 Evaluate the Sample Results
37(2)
Step 10 Document Results
39(3)
Audit Decision-Making Example
42
11 Auditing the Revenue Process
1(1)
11.1 Understanding the Revenue Process
3(2)
Understand the Nature of the Revenue Process
4(1)
Revenue Transactions
4(1)
11.2 How Audit Planning Decisions Affect the Assessment of Inherent Risk
5(9)
Understanding the Entity and Its Environment
6(4)
Determining Inherent Risk in the Revenue Process
10(4)
11.3 Control Activities for Credit Sales
14(6)
Example Transaction Flows---Credit Sales
15(2)
Evaluate What Can Go Wrong (WCGW) and Identify Key Controls---Credit Sales and Accounts Receivable
17(3)
11.4 Control Activities for Cash Receipts
20(4)
Example Transaction Flows---Cash Receipts
20(2)
Evaluate WCGW and Identify Key Controls---Cash Receipts
22(2)
11.5 Control Activities in a "Paperless" Revenue System
24(3)
Initiating an ERS Transaction
25(1)
Shipping Goods
25(1)
Recording Sales and Receivables
25(1)
Electronic Cash Receipt
25(1)
Internal Controls in an ERS System
26(1)
11.6 Control Activities for Sales Adjustments and Revenue Process Disclosures
27(3)
Granting Sales Returns and Allowances
27(1)
Determining Uncollectible Accounts
28(1)
Other Controls in the Revenue Process
28(1)
Preliminary Audit Strategy
29(1)
11.7 Tests of Controls in the Revenue Process and Audit Strategy
30(3)
Tests of Controls in the Revenue Process
30(1)
Fraud Risk Assessment
31(1)
Audit Data Analytics as a Risk Assessment Procedure
32(1)
The Risk of Material Misstatement and Audit Strategy
32(1)
11.8 Substantive Procedures for the Revenue Process
33
Initial Procedures
36(1)
Substantive Analytical Procedures
36(1)
Audit Data Analytics as a Substantive Procedure
36(1)
Tests of Details of Transactions
37(1)
Tests of Details of Balances
38(5)
Tests of Details of Presentation
43(1)
Draw a Final Conclusion
44(2)
Audit Decision-Making Example
46
12 Auditing the Purchasing and Payroll Processes
1(1)
12.1 Auditing Purchase Transactions and Balances
2(3)
Overview of Auditing Purchases
2(1)
Understand the Nature of the Purchasing Process
3(1)
Purchase Transactions
4(1)
12.2 How Audit Planning Decisions Affect the Assessment of Inherent Risk
5(7)
Understanding the Entity and Its Environment
5(4)
Determining Inherent Risks in the Purchasing Process
9(3)
12.3 Control Activities for Purchases
12(6)
Example Transaction Flows---Credit Purchases
12(3)
Evaluate What Can Go Wrong (WCGW) and Identify Key Controls---Purchases and Accounts Payable
15(3)
12.4 Control Activities for Cash Disbursements
18(3)
Example Transaction Flows---Cash Disbursements
18(2)
Evaluate What Can Go Wrong (WCGW) and Identify Key Controls---Cash Disbursements
20(1)
12.5 Evaluated Receipt Settlement (ERS)
21(3)
Initiating an ERS Transaction
22(1)
Receiving Goods
22(1)
Recording Payables
22(1)
Electronic Payment
22(1)
Internal Controls in an ERS System
23(1)
12.6 Control Activities for Purchase Adjustments and Purchasing Process Disclosures
24(2)
Purchase Returns and Allowances
24(1)
Other Controls in the Purchasing Process
25(1)
Preliminary Audit Strategy
25(1)
12.7 Tests of Controls in the Purchasing Process and Audit Strategy
26(3)
Tests of Controls in the Purchasing Process
26(1)
Fraud Risk Assessment
27(1)
Audit Data Analytics as a Risk Assessment Procedure
28(1)
The Risk of Material Misstatement and Audit Strategy
28(1)
12.8 Substantive Procedures for the Purchasing Process
29(7)
Initial Procedures
30(1)
Substantive Analytical Procedures
31(1)
Audit Data Analytics as a Substantive Procedure
31(1)
Tests of Details of Transactions
31(2)
Tests of Details of Balances
33(1)
Tests of Details of Presentation
33(1)
Draw a Final Conclusion
34(1)
Appendix 12A Auditing Payroll
35(1)
12.9 Explain the Nature of Payroll Transactions and Balances
36(1)
Understand the Nature of the Payroll Process
36(1)
Payroll Transactions
36(1)
12.10 How Audit Planning Decisions Affect the Assessment of Inherent Risk
37(3)
Understanding the Entity and Its Environment
37(2)
Determining Inherent Risk in the Payroll Process
39(1)
12.11 Control Activities for Payroll
40(5)
Example Transactions Flows---Payroll Transactions
40(2)
Evaluate What Can Go Wrong (WCGW) and Identify Key Controls-Payroll
42(2)
Preliminary Audit Strategy
44(1)
12.12 Tests of Controls in the Payroll Process and Audit Strategy
45(2)
Tests of Controls for Payroll
45(1)
Fraud Risk Assessment
46(1)
Audit Data Analytics Used in Fraud Risk Assessment
46(1)
The Risk of Material Misstatement and Audit Strategy
46(1)
12.13 Substantive Procedures for the Payroll Process
47
Initial Procedures
48(1)
Substantive Analytical Procedures
49(1)
Audit Data Analytics as a Substantive Procedure
49(1)
Tests of Details of Transactions
49(1)
Tests of Details of Balances
50(1)
Tests of Details of Presentation
50(1)
Draw a Final Conclusion
51(2)
Audit Decision-Making Example
53
13 Auditing Cash, Inventory, and Related Income Statement Accounts
1(1)
13.1 Auditing Cash and Cash Equivalents
3(10)
How Audit Planning Decisions Affect the Assessment of Inherent Risk
3(1)
Understanding Internal Controls and Developing a Preliminary Audit Strategy
4(1)
Assessing Control Risk, Fraud Risk, and RMM and Determining a Final Audit Strategy
5(1)
Substantive Procedures for Cash and Cash Equivalents
6(7)
Draw a Final Conclusion
13(1)
13.2 Auditing Inventory
13
How Audit Planning Decisions Affect the Assessment of Inherent Risk
14(3)
Understanding Internal Controls and Developing a Preliminary Audit Strategy
17(2)
Assessing Control Risk, Fraud Risk, and RMM and Determining a Final Audit Strategy
19(2)
Substantive Procedures for Inventory
21(10)
Audit Decision-Making Example
31
14 Auditing Investing and Financing Activites
1(1)
14.1 Auditing Property, Plant, and Equipment
2(11)
How Audit Planning Decisions Affect the Assessment of Inherent Risk
3(2)
Understanding Internal Controls and Developing a Preliminary Audit Strategy
5(2)
Assessing Control Risk and Fraud Risk, and Determining a Final Audit Strategy
7(1)
Substantive Procedures for Property, Plant, and Equipment
7(5)
Draw a Final Conclusion
12(1)
14.2 Auditing Financing Activities
13
How Audit Planning Decisions Affect the Assessment of Inherent Risk
13(3)
Understanding Internal Controls and Developing a Preliminary Audit Strategy
16(1)
Assessing Control Risk and Fraud Risk, and Determining a Final Audit Strategy
17(1)
Substantive Procedures for Long-Term Debt
18(3)
Substantive Procedures for Stockholders' Equity
21(4)
Audit Decision-Making Example
25
15 Completing the Audit
1(1)
15.1 Audit Procedures for Loss Contingencies
3(4)
Accounting for Loss Contingencies
3(1)
Auditing Loss Contingencies
4(1)
Legal Letter
4(3)
15.2 Subsequent Events
7(4)
Accounting for Subsequent Events
8(1)
Auditing Subsequent Events
9(2)
15.3 Engagement Wrap-Up
11(9)
Final Analytical Procedures
11(1)
Final Evaluation of Audit Findings
12(5)
Completion of Working Paper Review
17(1)
Engagement Quality Review
18(1)
Completion of Documentation
19(1)
15.4 Going Concern
20(3)
Management Responsibility
20(1)
Auditor Responsibility
21(1)
Audit Procedures to Evaluate Going Concern
21(2)
15.5 Management Representation and Communication with Those Charged with Governance
23
Management Representation Letter
23(3)
Communication with Those Charged with Governance
26(4)
Audit Decision-Making Example
30
16 Reporting on the Audit
1(1)
16.1 Standard Unmodified/Unqualified Audit Report
3(6)
16.2 Additional Wording for the Standard Unmodified Report
9(4)
Going Concern Section
9(1)
Emphasis Added at Discretion of the Auditor
10(1)
Consistency of Financial Statements
11(2)
16.3 Opinion Based in Part on the Report of Another Auditor
13(2)
16.4 Modifying the Audit Opinion
15(9)
Departure from Applicable Financial Reporting Framework
16(2)
Scope Limitation
18(6)
16.5 Subsequently Discovered Facts
24(4)
Subsequently Discovered Facts That Become Known Before the Report Release Date
24(2)
Subsequently Discovered Facts That Become Known After the Report Release Date
26(2)
16.6 Reports on the Audit of ICFR
28(4)
Standard Unqualified Opinion on ICFR
28(2)
Modified Opinion on ICFR
30(2)
Integrated Audits for Private Companies
32(1)
16.7 Preparation, Compilation, and Review Engagements
32
Preparation of Financial Statements
33(1)
Compilation of Financial Statements
33(2)
Review of Financial Statements
35(4)
Audit Decision-Making Example
39
APPENDIX A Cloud 9 Inc. Audit
1(1)
Cloud 9 Inc. Company Background
1(1)
Personnel
2(1)
Financial Information
2(2)
Transcript of Meeting with David Collier
4
Auditing and Assurance Standards 1(1)
Glossary 1(1)
Index 1